Tax Lawyers / Fiscalisten

Frederik Mulder & Matthijs Wierenga beiden genomineerd als Best M&A Tax Advisor 2022
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Frederik Mulder & Matthijs Wierenga beiden genomineerd als Best M&A Tax Advisor 2022

Frederik Mulder en Matthijs Wierenga zijn dit jaar allebei genomineerd voor Best M&A Tax Advisor! Wij zijn supertrots op Frederik en Matthijs, het Atlas M&A team en de fantastische deals…
CJEU annuls the EC’s Fiat-Chrysler state aid ruling
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CJEU annuls the EC’s Fiat-Chrysler state aid ruling

On 8 November 2022, the Court of Justice of the European Union (CJEU) issued a long-awaited (landmark) decision in the Fiat-Chrysler state aid case. The CJEU set aside the judgement…
The Netherlands publishes draft bill to implement Pillar Two rules
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The Netherlands publishes draft bill to implement Pillar Two rules

On October 24, 2022, the Netherlands published the draft bill on Pillar Two called ‘Minimum Tax Rate Act 2024’. This draft bill is open for public consultation until December 5,…
Vóór 1 februari 2023 UBO's van trusts registreren
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Vóór 1 februari 2023 UBO's van trusts registreren

Per 1 november 2022 zal het UBO-register voor trusts en soortgelijke constructies inwerking treden. Bij soortgelijke constructies kan worden gedacht aan open en besloten fondsen voor gemene rekening (zowel wel…
Prinsjesdagspecial - Belastingplan 2023
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Prinsjesdagspecial - Belastingplan 2023

In deze Prinsjesdagspecial van Atlas Fiscalisten staan de belangrijkste voorstellen uit het Belastingplan 2023 en aanvullende wetsvoorstellen voor u op een rij. De special is verdeeld in de volgende onderwerpen:…
Atlas welcomes Gerben to the partner team
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Atlas welcomes Gerben to the partner team

We are delighted to announce that Atlas Tax Lawyers N.V. (Atlas) has appointed Gerben Markink as a Partner Indirect Tax as of September 1st, 2022. Since 2013, he is a…
The saga on the withholding tax exemption continues
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The saga on the withholding tax exemption continues

Interested in the outcome of the Amsterdam Court of Appeal on a distribution to a Belgian family holding company? Our colleagues, Dennis Kamps, Steven Vijverberg and Ivo Kuipers have written…
Rechtbank Gelderland concludeert: crypto resultaten behaald met zelf ontwikkelde trading bot niet belast in box 1
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Rechtbank Gelderland concludeert: crypto resultaten behaald met zelf ontwikkelde trading bot niet belast in box 1

Op 23 mei 2022 heeft de Rechtbank Gelderland geoordeeld dat een belastingplichtige die zelf een trading bot heeft ontwikkeld en heeft gehandeld in cryptovaluta, geen winst uit onderneming heeft behaald.…
Update of the 2018 Transfer Pricing Decree
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Update of the 2018 Transfer Pricing Decree

Today, the Dutch State Secretary of Finance published an update of the 2018 Transfer Pricing Decree (in Dutch). The 2022 Decree provides the further details on the application of the…
The Transfer Pricing Law Review: Netherlands
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The Transfer Pricing Law Review: Netherlands

An interesting and comprehensive read: The sixth edition of ‘The Transfer Pricing Law Review'. In this edition, our colleagues Taco Wiertsema and Pauline Thio wrote the chapter on transfer pricing…
Proposed amendments to ATAD 3
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Proposed amendments to ATAD 3

In December 2021, the European Commission published the anticipated ATAD3 Directive (“Directive"), further cracking down on the use of shell entities in the European Union. Recently, the European Parliament (“EP”) published a…
Voorjaarsnota 2022 en arresten Hoge Raad box 3
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Voorjaarsnota 2022 en arresten Hoge Raad box 3

Op vrijdag 20 mei 2022 is de Voorjaarsnota 2022 gepubliceerd door de minister van Financiën en heeft de Hoge Raad twee uitspraken gedaan over inkomen uit sparen en beleggen (‘box…
EU proposes new Directive on debt-equity bias reduction allowance
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EU proposes new Directive on debt-equity bias reduction allowance

On 11 May 2022, the European Commission published a draft Directive proposing to introduce harmonized rules in all EU Member States for a more equal treatment of equity and debt…
Brazil and the Netherlands agree on the qualification of Brazilian ‘interest on net equity’ under the bilateral tax treaty
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Brazil and the Netherlands agree on the qualification of Brazilian ‘interest on net equity’ under the bilateral tax treaty

By way of a Mutual Agreement Procedure (“MAP”), the Netherlands and Brazilian Competent Authorities have reached consensus on the qualification of Brazilian ‘interest on net equity (Juros sobre o Capital…
Vanaf 2025 belastingheffing via nieuwe vermogensaanwasbelasting op werkelijke rendement in Box 3
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Vanaf 2025 belastingheffing via nieuwe vermogensaanwasbelasting op werkelijke rendement in Box 3

Het kabinet is van plan om vanaf 2025 belasting te gaan heffen over het werkelijke rendement in box 3. Met een zogenaamde vermogensaanwasbelasting zal jaarlijks belasting worden geheven over de…
Portugese behadelingen van beleggingsinstellingen (icbe’s) is strijdig met EU-recht
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Portugese behadelingen van beleggingsinstellingen (icbe’s) is strijdig met EU-recht

Portugal kent een regeling voor collectieve beleggingsinstellingen die investeren in effecten. Deze zogenaamde Portugese (ingezeten) icbe’s ontvangen dividenden die zijn vrijgesteld van Portugese vennootschapsbelasting. Een Duits fonds dat ook belegt in…
2nd part - Colombia and the Netherlands signed a double tax treaty
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2nd part - Colombia and the Netherlands signed a double tax treaty

On February 16, 2022, Colombia and the Netherlands signed a double tax treaty (DTT). Now that the text of the DTT has been published, we can update you in our…
UBO registreren vóór 27 maart 2022
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UBO registreren vóór 27 maart 2022

Ultimate Beneficial owners (‘UBO’s’) van bepaalde naar Nederlands recht opgerichte juridische entiteiten moeten worden ingeschreven in het UBO-register. Vennootschappen die op 27 september 2020 al bestonden, hebben nog tot 27…
Taxation of Artwork webinar – March 22, 2022
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Taxation of Artwork webinar – March 22, 2022

We are pleased to invite you to the following high-caliber webinar: Taxation of Artwork. On March 22, 2022, from 16:30 - 18:00 CET, WTS Global will organize their first webinar…
March 17: Women of IFA Network Bilateral Tax Conference Germany - The Netherlands
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March 17: Women of IFA Network Bilateral Tax Conference Germany - The Netherlands

The Women of IFA Network (WIN) represents and connects the many professional women working in international tax. On March 17th, WIN is organizing a Bilateral Tax Conference between Germany and…
Colombia and the Netherlands signed a double tax treaty
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Colombia and the Netherlands signed a double tax treaty

On February 16, 2022, The Netherlands and Colombia signed a double tax treaty (DTT). Before the treaty enters into force, the mandatory approval procedure must still be completed in both…
Taxation crypto currencies in the Netherlands: what are the tax consequences for taxpayers who own crypto currencies?
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Taxation crypto currencies in the Netherlands: what are the tax consequences for taxpayers who own crypto currencies?

On 24 December 2021, the Dutch Supreme Court ruled that the personal income tax levy on income from savings and investment, in 2017 and 2018, violated property rights and the…
The VAT Treatment of Online Events in the EU
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The VAT Treatment of Online Events in the EU

The European Commission has been working on a proposal to apply reduced VAT rates since 2018. In December 2021, the Council of the European Union reached an agreement on a…
25 januari webinar "Wat u moet weten over werknemersparticipaties"
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25 januari webinar "Wat u moet weten over werknemersparticipaties"

Atlas Fiscalisten organiseert samen met Van Benthem & Keulen en BexerHamstra op 25 januari a.s. om 15 uur het webinar “Wat u moet weten over de werknemersparticipatie”. De laatste jaren…
Vermogensrendementsheffing over 2017 en 2018 in strijd met eigendomsrecht en verbod op discriminatie
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Vermogensrendementsheffing over 2017 en 2018 in strijd met eigendomsrecht en verbod op discriminatie

Op 24 december 2021 heeft de Hoge Raad geoordeeld dat de Box 3 heffing in 2017 en 2018 in strijd is met het eigendomsrecht en verbod op discriminatie. Voor het…
The ATAD3 Directive – The crackdown on EU ‘Shell entities’
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The ATAD3 Directive – The crackdown on EU ‘Shell entities’

On 22 December 2021, the European Commission published the anticipated ATAD3 proposal, further cracking down on the use of shell entities in the European Union. Steven Vijverberg and Dennis Kamps…
OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax
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OECD publishes Pillar Two Model Rules for Domestic Implementation of 15% Global Minimum Tax

The OECD published detailed Model Rules to assist the implementation of a reform to the international tax system, commonly referred to as Pillar Two. This ensures that from 2023, Multinational…
eHerkenning vereist voor btw-ondernemers vanaf 1 januari 2022
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eHerkenning vereist voor btw-ondernemers vanaf 1 januari 2022

Vanaf 1 januari 2022 is eHerkenning vereist voor btw-ondernemers die de aangiften omzetbelasting via de portal van de Belastingdienst indienen. eHerkenning is een nieuwe inlogmethode voor zakelijke/persoonlijke online omgevingen, zoals…
Frederik Mulder genomineerd voor Best M&A Tax Advisor 2021!
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Frederik Mulder genomineerd voor Best M&A Tax Advisor 2021!

Frederik Mulder is genomineerd voor Best M&A Tax Advisor! Wij zijn supertrots op Frederik, het Atlas M&A team en de fantastische deals die deze nominatie mogelijk hebben gemaakt! Onze felicitaties…
15 november 2021 - NOB PE-seminar Formele aspecten van Transfer Pricing
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15 november 2021 - NOB PE-seminar Formele aspecten van Transfer Pricing

De toename van internationale belastinggeschillen leidt tot meer Mutual Agreement Procedures (MAP) met name over de juiste toepassing van het 'at arm’s length' beginsel. Op maandag 15 november 2021 zijn…
Trots op onze M&A-praktijk
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Trots op onze M&A-praktijk

Wist je dat onze M&A-praktijk in 2021 Q1 t/m Q3 betrokken mocht zijn bij meer dan 70 deals met een deal value van ruim €4 miljard? Wij zijn super trots…
OECD announcement: 136 jurisdictions have joined the Statement on the Two-Pillar Solution
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OECD announcement: 136 jurisdictions have joined the Statement on the Two-Pillar Solution

On October 8th, the OECD announced that 136 jurisdictions (out of the 140 members of the OECD/G20 Inclusive Framework on BEPS) have joined the Statement on the Two-Pillar Solution to…
The International Tax Review (ITR) 2022 is now live!
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The International Tax Review (ITR) 2022 is now live!

The International Tax Review (ITR) 2022 is now live! We are very proud of our team and we are pleased to announce that Atlas has been ranked tier 1 and…
Prinsjesdagspecial - Belastingplan 2022
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Prinsjesdagspecial - Belastingplan 2022

Dinsdag 21 september 2021 was het prinsjesdag. Benieuwd naar de nieuwe fiscale maatregelen en de impact daarvan? Klik hier voor onze special.
The Transfer Pricing Law Review – An overview of the main transfer pricing rules in key jurisdictions worldwide
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The Transfer Pricing Law Review – An overview of the main transfer pricing rules in key jurisdictions worldwide

Our colleagues Taco Wiertsema and Anne Verhagen contributed to the 5th edition of the Transfer Pricing Law Review. This publication contains the unique accounts of legislation across jurisdictions from the…
Landmark case on deductibility of intercompany interest
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Landmark case on deductibility of intercompany interest

On 16 July 2021, the Dutch Supreme Court released its judgement on the application of the abuse of law to the deductibility of interest. The case concerned a private equity…
The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution
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The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution

The OECD issued a statement on July 1, 2021. The OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (IF) has agreed a two-pillar solution to address the tax challenges…
Torqx Capital Partners acquires majority of the shares of VHE Industrial automation
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Torqx Capital Partners acquires majority of the shares of VHE Industrial automation

Congratulations to Torqx Capital Partners for acquiring the majority of the shares of VHE Industrial automation in partnership with current shareholders Joop Essing and Marc van Happen. VHE Industrial automation…
The G7 Finance Ministers Agree Historic Global Tax Agreement
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The G7 Finance Ministers Agree Historic Global Tax Agreement

According to the press release dated June 5, 2021, the G7 finance ministers reached agreement on a global coordinated tax reform. The global tax reform is closely related to the…
European Commission Communication on Business Taxation for the 21st century
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European Commission Communication on Business Taxation for the 21st century

On 18 May 2021, the European Commission (“EC”) published the long-awaited Communication on Business Taxation for the 21st Century (the “Communication”). The Communication provides a roadmap with short- and long-term…
President Biden’s “Made in America Tax Plan” and proposed changes to US tax law for multinationals
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President Biden’s “Made in America Tax Plan” and proposed changes to US tax law for multinationals

In the recent Made in America Tax Plan, the Biden administration proposes fundamental reforms to the US tax code. At the same time, a surprising shift in stance on the…
Atlas Fiscalisten in MenA magazine
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Atlas Fiscalisten in MenA magazine

De eerste editie van het MenA magazine van 2021 al ontvangen? In deze editie gaan onze M&A partners Matthijs Wierenga en Boudewijn Niels in op de M&A praktijk van Atlas, hun manier…
Atlas Fiscalisten in het Advocatenblad
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Atlas Fiscalisten in het Advocatenblad

Hoe maakt Atlas Fiscalisten het verschil? Het Advocatenblad interviewde onze collega’s Roelof Gerritsen, Masoumeh Kangarani, Dennis Ruzius, Yves Cattel en Christiaan Herman de Groot. Lees hier waarom onze manier van werken…
Consultatiedocument wetsvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel
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Consultatiedocument wetsvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel

Onze experts Dennis Kamps en Taco Wiertsema hebben namens Atlas hun reactie gegeven op het consultatiedocument wetvoorstel Wet tegengaan mismatches bij toepassing zakelijkheidsbeginsel. Lees onze volledige reactie en de toelichting…
Wetvoorstel aanpassing fiscale behandeling open CV en open FGR
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Wetvoorstel aanpassing fiscale behandeling open CV en open FGR

Structuren waarin een commanditaire vennootschap (‘CV’) of een fonds voor gemene rekening (‘FGR’) wordt gebruikt, moeten worden heroverwogen vóór 1 januari 2022. Op 29 maart 2021 is de internetconsultatie gestart…
International Lessons from Coca-Cola
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International Lessons from Coca-Cola

Our TP experts Taco Wiertsema and Anne Verhagen wrote the article “International Lessons from Coca-Cola” for Tax Notes. The article provides for a critical analysis of the U.S. Tax-Court’s recent…
The tax and social security impact of COVID-19 on cross-border activities
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The tax and social security impact of COVID-19 on cross-border activities

The ongoing COVID-19 pandemic has forced governments to take unprecedented measures such as travel restrictions and the implementation of strict quarantine requirements. As a result of these measures, some cross-border…
Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments
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Proposal to Disallow Unilateral Downward Transfer Pricing Adjustments

Yesterday, the Dutch Ministry of Finance kicked-off an internet consultation on a draft proposal (the “Draft Bill”) to amend the Dutch codification of the arm’s length principle. The Draft Bill…
Services provided by datacenters are not services relating to real property
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Services provided by datacenters are not services relating to real property

For VAT purposes, services supplied by datacenters should not qualify as services related to real property. For an overview of the recent developments relating to the vat qualification of services…
The CJEU rules against the Swedish interest deduction limitation rules
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The CJEU rules against the Swedish interest deduction limitation rules

Last month, the Court of Justice of the European Union (CJEU) issued a preliminary ruling on the compatibility of a Swedish interest deduction limitation rule in the Lexel case (c-485/19).…
ATAD2 and the Dutch Documentation Requirement
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ATAD2 and the Dutch Documentation Requirement

The Anti-Tax-Avoidance-Directive II (“ATAD2”) has been implemented in the Dutch legislation with effect from 1 January 2020.  The ATAD2 provisions, which aim to neutralize certain tax effects of hybrid mismatches,…
Chile and the Netherlands sign a double tax treaty
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Chile and the Netherlands sign a double tax treaty

On 25 January 2021, Chile and the Netherlands signed a double tax treaty (DTT). This is a welcome addition to the Dutch tax treaty network facilitating Dutch companies with doing…
Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14
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Comments Atlas Tax Lawyers on the OECD Public Consultation Document regarding BEPS Action 14

Last week Atlas Tax Lawyers provided its comments on the OECD Consultation Document (the “Consultation Document”) regarding BEPS Action 14.
Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle
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Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of a new Digital Infrastructure Vehicle

Atlas Tax Lawyers advised Cellnex Telecom S.A. and Deutsche Telekom Capital Partners on the merger of Deutsche Telekom’s tower business in the Netherlands with Cellnex Netherlands and the funding of…
Atlas welcomes Johan Visser to the partner team
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Atlas welcomes Johan Visser to the partner team

With great pleasure we announce the appointment of Johan Visser as partner as of January 1st 2021. He has been part of the firm since 2018 and is specialized in…
Dutch Budget proposals 2021 approved by the Senate
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Dutch Budget proposals 2021 approved by the Senate

Last week the Dutch Budget 2021 was approved by the Senate (”Eerste Kamer”). Today publication in the State Gazette took place. As such, changes in Dutch corporate income tax law…
Bonus en dividend onder de NOW regeling
COVID-19

Bonus en dividend onder de NOW regeling

Onlangs werd bekend dat onder andere Ajax, Booking.com en KLM de Noodmaatregel Overbrugging Werkgelegenheid (de NOW) hadden aangevraagd en toch zijn overgegaan tot het uitkeren van bonussen dan wel dividend.…
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Atlas Evenementenkalender

Het moge duidelijk zijn, de komende tijd werken we allemaal nog verplicht thuis. Dat is niet voor iedereen een pretje. Juist in de donkere wintermaanden heb je op je werk…
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Latest case law on beneficial ownership and abuse of law

Recent case law across Europe shows that domestic courts are being inspired by the CJEU case law on abuse. In this newsletter we have summarised recent case law in Switzerland,…
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Legislative proposal loss compensation rules

At the beginning of this week, on 5 October, the Dutch Ministry of Finance submitted a proposal to parliament regarding changes to the loss compensation rules for Dutch corporate taxpayers.…

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